Arising basis, deductions and reliefs

Backdated pensions

Calculation of tax credits

Charge to tax

Foreign emoluments

Generally

Copyright royalties

– see Copyrights

Crown servants

Deduction for expenses

Diplomats and diplomatic staff

Double tax relief

Double taxation relief

Entertainers

– see Entertainers

Entertainers and sportsmen

Exemption

Condition for

Generally

Exemptions

Expenses, deductibility

Foreign estate

Generally

Incidental duties

Interest, exception from duty to deduct tax

More than one job

Non-domiciliaries, exemption for

Offshore funds

Oil rig workers

Overseas public service pensions

Partnerships

Patent rights

– see Patents

PAYE

Payment of tax

Pensions

– see also Foreign pensions

Generally

Property assessments on non-residents

Record keeping

Relevant foreign income

Relief by deduction

Remittance basis

Seafarers

Seconded employees, returns

Sportsmen

– see Sportsmen

Trades/professions or vocations, profits from

Business investment relief

Charge to tax

Entertainers and sportsmen

Expenses connected with foreign trades

Non-resident trading in the UK

Travel and accommodation expenses

UK resident trading wholly abroad

Trading wholly abroad

Change of residence

Generally

Transfer of assets abroad

Travel expenses

UK tax returns

Unremittable income

Controlled foreign companies

Generally

Visiting forces